转型期基层邮政储蓄银行内部审计分析-analysis on internal audit of grass - roots postal savings bank in transition period.docxVIP

Abstract China Postal Savings Bank, March 20, 2007 was formally established. The establishment of postal savings banks deposit business will be terminated single mode (that is, has been in force for many years to absorb funds transferred by the local people to earn income from interest spread banks operating mode) to full-fledged commercial banks conduct financial operations. Postal savings bank is facing a commercial bank, credit risk management consistent with the situation, especially the grassroots postal savings bank, institution building facing backward, weak sense of risk prevention, internal control mechanism is not perfect and so on, and because the original neglect of internal audit, internal control system imperfections, leading to generate a large number of economic cases. How to strengthen the transition to the construction of the internal audit of utmost importance is most import. This paper attempts to transition to primary status of the postal savings bank internal audit as a starting point for the transition to primary postal savings bank internal audit problems, and the reasons for these problems in depth study, using the schools financial management theory, combined with practice, to establish a postal savings bank building-wide grass-roots view of the internal audit system. In this paper, postal savings banks in transition, the internal audit primary object of study, divided into six parts: The first chapter. To introduces the purpose and meaning. Chapter II is introduces the basic theory of internal auditing, the main content of the definition and development of the internal audit process, the definition of internal auditing, internal auditing causes and principles. Chapter III transition, primary characteristics of the postal savings bank and the issue of the audit. The main contents include: the postal savings banks audit objectives, transition characteristics of internal audit, internal audit of the basic functions and problems. Chapt